BENTON, Circuit Judge.
A state court awarded Brian A. Lerbakken part of his ex-wife's Individual Retirement Account and her 401(k) in a dissolution decree. Lerbakken filed for bankruptcy, claiming that his interests in the IRA and 401(k) are exempt as "retirement funds." Sieloff & Associates, P.A., a creditor, objected to the exemptions. The...
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